Nevertheless, there are cases where taxpayers could claim the reduced withholding tax rate based on Union legal acts implemented by national rules. This would typically be the case where national rules ensure that freedom of establishment or free movement of capital is equally granted in domestic and non-domestic comparable situations, or in the case where a directive is transposed. Such cases can require verifications to be carried out, especially to assess the comparability of situations and the applicability of national law to cross-border cases. Where such verifications are required, it should be possible for Member States to deal with those cases under their existing national relief-at-source systems, thus leading to relief of excess withholding tax in the fastest and safest manner.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
